A Practitioners Guide To Tax Evidence
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A Practitioner's Guide to Tax Evidence
Author | : Joni Larson |
Publisher | : Amer Bar Assn |
Total Pages | : 298 |
Release | : 2013 |
Genre | : Law |
ISBN | : 9781614387213 |
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A must-read for anyone preparing for trial before the U.S. Tax Court, this new guide from the American Bar Association Section of Taxation takes the reader step-by-step through the Federal Rules of Evidence (FRE) as applied by the Tax Court. This compilation results in an easy-to-read collection of cases to support or guide a practitioner facing an evidentiary problem before the Tax Court. The condensed and well-organized sections allow one to easily spot a particular issue or the Evidentiary Rule at hand and to find the supporting cases, and the case discussions have sufficient detail to allow the reader to know whether to go and read the full case. The brief summary of requirements of the major rules presented along with dozens of practice pointers assist the practitioner in charting the proof necessary to succeed.
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